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Jacobson

Jacobson

July 10, 2012 | Daily Report Online

Death row inmate deserves clemency

In any other state but Georgia, Warren Hill would not be eligible for the death penalty because of his intellectual disability

By Eric E. Jacobson

4 minute read

August 26, 2013 | The Legal Intelligencer

The Backsolve Method to Value Common and Preferred Stock

The valuation of early-stage companies can pose unique challenges because of a lack of historic earnings or operating cash flow. However, when there has been a contemporaneous arm's-length transaction such as a recent financing round, one can estimate the value of the company using a valuation method known as the backsolve method. This market-based valuation method has gained prominence in the valuation community. This is evident with the release of the American Institute of Certified Public Accountants' 2013 guide, Valuation of Privately-Held Company Equity Securities Issued as Compensation, in which this method is discussed extensively.

By Craig Jacobson and David Kaye

1 minute read

April 09, 2012 | New York Law Journal

Putting a Value on Goodwill

Craig A. Jacobson, a director in the valuation & forensic services department of Citrin Cooperman & Company, discusses the most common situations in which goodwill is valued, the residual value and residual income methods of valuation, common standards of values and negative goodwill.

By Craig A. Jacobson

14 minute read

May 08, 2012 | The Recorder

Picking a Jury

Knowing how to recognize and overcome personal biases during voir dire can help in selecting the best panel for your case, explains Jonas Jacobson of Trial Behavior Consulting.

By Jonas Jacobson

8 minute read

October 18, 2011 | The Legal Intelligencer

Dodd-Frank: The Good, the Bad and the Ugly

More than a year has passed since the Dodd-Frank Wall Street Reform and Consumer Protection Act became law.

By Katayun I. Jaffari and Joanne G. Jacobson

12 minute read

September 24, 2007 | National Law Journal

5th Circuit's 'Oscar' Ruling

Courts have struggled with the showing required for the presumption of reliance in fraud-on-the-market cases since the U.S. Supreme Court issued its 1988 Basic Inc. v. Levinson decision. But the presumption of reliance lacks broad theoretical grounding and clear judicial guidance. The 5th U.S. Circuit Court of Appeals' recent excursion into these murky waters is its most aggressive attempt yet to set the matter right.

By David Jacobson

9 minute read

May 11, 2012 | New Jersey Law Journal

What Non-Banking Lawyers Need To Know About the Dodd-Frank Act

What non-banking lawyers need to know about the Dodd-Frank Act.

By Sharon T. Jacobson

8 minute read

March 01, 2004 | National Law Journal

Tipping the Scales

In the midst of an obesity epidemic, the government needs to push policies that help us eat healthier.

By Michael F. Jacobson

10 minute read

May 20, 2013 | New York Law Journal

Identify and Valuate Intangible Assets and Intellectual Property

Craig Jacobson, director of valuation and forensic services at Citrin Cooperman & Company, reviews some of the reasons to separately value intangible assets (which are already baked into the conclusion of enterprise value), two common standards of value, and the cost, income, and market approaches which are commonly used to value intangible assets, and provides examples of valuations that arise frequently, such as customer lists and patents.

By Craig A. Jacobson

15 minute read

September 27, 2001 | Law.com

Closing Argument: Lincoln's Drinking

In his controversial recent book, "Law Without Values: The Life, Work, and Legacy of Justice Holmes", University of Chicago law professor Albert Alschuler meticulously debunks the great Oliver Wendell. Alschuler reveals that the brilliant jurist -- revered for his liberal opinions -- was actually a near nihilist. But, says David Jacobson, Holmes is hardly the only prominent legal figure to have a secret dark side.

By David Jacobson

3 minute read